United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K83483 - NY K83537 > NY K83513

Previous Ruling Next Ruling
NY K83513

February 27, 2004
CLA-2-94:RR:NC:SP:233 K83513


TARIFF NO.: 9401.79.0015

Ms. Cheryl Santos
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a “Cool Seat” from China.

Dear Ms. Santos:

In your letter dated February 19, 2004, you requested a tariff classification ruling.

The submitted sample, identified as a “Cool Seat,” CVS item number 261523, is a foldable seat comprised of a thermo insulated cooler bag with an adjustable shoulder strap, permanently affixed to a tubular steel X-shaped frame. A textile panel is sewn to the top of the frame forming a seat. The dimensions of the seat, when opened, are approximately 11.25"L x 15.5”W x 15.5”H. When carried, the article may be supported by the shoulder strap or held by the top of the X-shaped frame. The “Cool Seat” is marketed for outdoor activities such as camping, hunting and fishing, sporting events, tailgating, etc.

Your sample is being returned as requested.

We find that the above-described item is a composite good whose essential character is not clearly imparted by either the seat or the insulated bag. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the seat occurs last.

The applicable subheading for the “Cool Seat” will be 9401.79.0015, HTS, which provides for “Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Other seats, with metal frames: Other, Outdoor: With textile covered cushions or textile seating or backing material: Other.” The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: